2017 (11) TMI 883

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....ration in the form VCES-I on 30.12.2013 covered by Chapter VI of Finance Act, 2013. The tax dues declared by appellant were Rs. 20,63,618/-. On 30.12.2013, appellant deposited Rs. 12 lakhs in view of their declaration in form VCES-I. The appellant were issued with acknowledgement in the form VCES-II on 31.12.2013. Further appellant paid balance amount of Rs. 8,63,618/- vide Challan No.00051 dated 26.06.2014 and requested the authorities to issue certificate in the form VCES-III through their letter dated 26.06.2014 as provided for in sub Section (7) of Section 107 of Finance Act, 2013. The above stated declaration was in respect of due for the period from October, 2008 to December, 2012. On 22.04.2014 Revenue issued the appellant with a sho....

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....h form and in such manner as may be prescribed. (2) The designated authority shall acknowledge the declaration in such form and in such manner as may be prescribed. (3) The declarant shall, on or before the 31st day of December, 2013, pay not less than fifty per cent of the tax dues so declared under sub-section (1) and submit proof of such payment to the designated authority. (4) The tax dues or part thereof remaining to be paid after the payment made under sub-section (3) shall be paid by the declarant on or before the 30th day of June, 2014 : PROVIDED that where the declarant fails to pay said tax dues or part thereof on or before the said date, he shall pay the same on or before the 31st day of December, 2014 along with interest....

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....tion (1) of section 107 shall become conclusive upon issuance of acknowledgement of discharge under sub-section (7) of section 107 and no matter shall be reopened thereafter in any proceedings under the Chapter before any authority or court relating to the period covered by such declaration. 5. We find that as provided under Section 107 of Finance Act, 2013 the appellant filed a declaration of Tax dues of Rs. 20,63,618/- on 30.12.2013. He paid Rs. 12 lakhs on 30.12.2013. He deposited balance amount of Rs. 8,63,618/- on 26.06.2014 and complied with the provisions of sub Section (3) and sub Section (4) of Section 107 of Finance Act, 2013. We, further, find that as required under sub Section (1) of Section 108 of Finance Act, 2013 the appella....